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Information technology companies rely heavily on databases to store critical data that is vulnerable to leaks that can be financially and reputationally detrimental. This study aims to analyze the effectiveness of database security mechanisms, especially encryption and access control, in preventing data leaks. The method used is a case study with a qualitative approach through observation and interviews at information technology companies, as well as technical analysis of database protection implementation. The results of the study show that to maintain data security, companies need to use end-to-end encryption and a biometric login system so that only authorized people can access it. Smart technology such as AI is also important for detecting threats quickly. In addition, using special tools to monitor devices and routinely test security helps reduce risks. No less important, providing security training to employees so that they are more vigilant and do not become a gap for data leaks. In this way, companies can be better prepared to face various threats in today's digital era.  

The research discusses the evolution of public sector regulation in Indonesia, from the pre-reform era to the contemporary reform era, and the implementation challenges encountered. The library research method is adopted to facilitate an exploration of different regulatory mechanisms and paradigms that influence national financial governance. The research shows a trend towards the establishment of more accountable and transparent systems of regulation. Major challenges identified are the absence of skilled human resources, underdeveloped information technology infrastructures, and limited awareness of public accountability.

This study aims to analyze the effectiveness of murabahah financing distribution on net profit growth at Bank BJB Syariah KCP Lippo Cikarang. The background of the study is based on the importance of murabahah financing as one of the main products of Islamic banks in supporting profit growth, as well as the need to ensure that the distribution of financing runs effectively and has a positive impact on the bank's financial performance. This study uses a qualitative method with a case study approach, where data is collected through in-depth interviews and internal bank documentation. The results of the study indicate that the distribution of murabahah financing at Bank BJB Syariah KCP Lippo Cikarang has been running effectively, marked by a consistent increase in net profit during the study period. This finding indicates that optimizing the murabahah financing distribution process can be an important strategy in increasing the profitability of Islamic banks. The implication of this study is the need to strengthen the financing monitoring and evaluation system so that the effectiveness of distribution is maintained and is able to provide maximum contribution to the growth of the bank's net profit.

This research seeks to develop a web-based tuition payment system to improve the efficiency of financial administration at SMK Techno Media.The Agile development method was employed, with data collected through observation, interviews, literature review, and documentation. Several challenges were identified, such as delays in processing, inaccuracies in payment information, and inefficiencies in financial reporting. The developed system includes functionalities for generating bills, tracking payment status, sending notifications, and producing financial reports. These features are designed to be utilized by six user roles: administrators, teachers, students, parents, finance staff, and the school principal. The implementation results show notable improvements in data accuracy, information transparency, and administrative efficiency. Furthermore, the system supports digital transformation in the school’s financial management processes.

Strengthening the position of cooperatives as business entities that are responsive to market changes and capable of competing effectively requires a well-planned business development strategy. In facing the challenges of globalization and increasingly complex business competition, cooperatives can no longer rely solely on the principle of togetherness but must implement a modern managerial approach based on data and measurable strategies. This study aims to analyze how cooperatives develop their businesses by understanding market characteristics and competitor strategies through the application of operations management using the Balanced Scorecard (BSC) framework. The method used is a literature review with a qualitative descriptive approach, focusing on analyzing various literatures related to cooperative management, strategic management, and organizational performance measurement systems. The findings show that the Balanced Scorecard is effective as a tool to assist in formulating comprehensive strategies through four main dimensions: financial, customer, internal process, and learning and growth. With this approach, cooperatives can improve operational performance, gain deeper insights into market needs, respond appropriately to competition, and create long-term value for all their members.

PT. Taspen is engaged in the field of Pension Insurance and Old Age Benefits with financial management and reliable services as well as quality insurance products. The purpose of this service is to assist the pension archive management process at Malang Branch. This service is descriptive using observation, interviews, documentation and literature studies. The analysis uses literature studies and direct observations in the field. Administrative activities in the service division are managing, receiving, producing and storing files into archives. Pension archive management plays an important role so that it must be in accordance with established procedures. Pension archives consist of submissions of pension participant rights claims that are stored so as to determine the smoothness of the service process for pension participants. The more files that are collected and stored, the more important archive management is in its role as a source of information that is orderly and neat, making the tasks of the service section for pension participants able to run smoothly and on time. The result of the service is a pension archive management system including receiving archives in the form of file sorting, sorting archive numbers, sterilizing archives, weeding files, scanning, Compressing and ELO (Electronic Leitz Ordner), and storing archives. The storage of archives is carried out by arranging the file boxes on the archive rack according to the archive number listed on the map. The activities of borrowing and rediscovering archives are carried out according to the archive number needed in the participant service process. And another activity is the destruction of pension archives carried out by the general section if they are no longer needed.

This study aims to analyze the implementation of PSAK 105 related to the calculation of mudharabah profit sharing at Bank BJB Syariah KCP Lippo Cikarang. The research method used is qualitative with a descriptive approach, where data is collected through interviews, observations, and documentation. The analysis is carried out by comparing the practice of calculating mudharabah profit sharing at the bank with the provisions stipulated in PSAK 105, which includes aspects of recognition, measurement, presentation, and disclosure of mudharabah transactions. The results of the study indicate that in general Bank BJB Syariah KCP Lippo Cikarang has implemented the principles of PSAK 105 in calculating mudharabah profit sharing, but there are still several obstacles such as employee understanding of sharia accounting standards, optimization of information technology systems, and internal socialization regarding standard updates. These findings emphasize the importance of improving human resource competency and strengthening the supervision system so that the implementation of PSAK 105 can run optimally and support transparency and accountability of sharia bank financial reports.

This study examines the impact of murabahah contracts on profitability in the Islamic banking sector in Indonesia, especially in Islamic Commercial Banks. In this study, Return on Assets is used as the main indicator to measure the level of bank profitability. Multiple linear regression is used to empirically test the relationship between murabahah financing and Return on Assets. The results of the study indicate that murabahah financing has a significant and positive effect on Return on Assets. This indicates that the higher the level of murabahah financing disbursed, the greater the increase in profitability of Islamic Commercial Banks. This finding strengthens the evidence in previous literature regarding the importance of the role of Islamic financing product strategies in improving the results of Islamic banking financial institutions. As a result, this study emphasizes the importance of optimizing financing strategies based on murabahah contracts as a major component in the product portfolio of Islamic Commercial Banks. Therefore, to improve competitiveness, efficiency, and create sustainable financial stability in the national Islamic banking system, it is necessary to develop and implement more effective and efficient murabahah contracts by all Islamic banking institutions in Indonesia and work well by all Islamic banking institutions in Indonesia.

This community service activity aims to improve transparency and accountability in the management of citizen contributions through the implementation of a digital reporting system based on Google Spreadsheet in the Seroja Home Residence 2 Complex. The problems previously faced were the limitations of the manual system which was slow, inefficient, and less transparent. This activity was carried out through a series of stages, namely identifying needs, preparing system designs, training administrators and residents, and assisting with implementation. The results of the activity showed that the digital reporting system was able to improve administrative efficiency, strengthen citizen participation, and form an open and collaborative governance culture. This activity also increases digital literacy among residents and results in social change in the form of a shift in the role of residents from recipients of information to active partners in environmental management. This finding is reinforced by recent literature showing that simple yet participatory technology can be an innovative solution in strengthening local-based community governance. This activity can be replicated in similar environments with ongoing training and mentoring support.

Corruption is a serious issue that can hinder development and undermine good governance. This article discusses various anti-corruption prevention efforts implemented at the Office of the Regional Financial and Asset Management Agency (BPKAD) in Kotabumi, North Lampung. This study uses a descriptive qualitative approach, with data collected through interviews, observations, and document analysis. The findings indicate that BPKAD has adopted several preventive strategies, including increased transparency in budget management, the implementation of internal control systems, and ethics and integrity training for employees. Additionally, the use of information technology has been utilized to minimize the potential for irregularities. The main challenges in these efforts include resistance to change and a lack of awareness among some officials about the importance of anti-corruption culture. Therefore, stronger commitment from all organizational elements and support from external parties are needed to create a clean and accountable work environment.

Amidst the dynamic global economy that is often characterized by inequality, the development of an inclusive and equitable Islamic monetary system is a crucial urgency. An Islamic monetary system based on sharia principles and values can offer a promising alternative. In this context, blockchain can be utilized as a transformative technological innovation that can be aligned with the Islamic monetary system. This research utilizes a comprehensive literature review methodology from scientific journals and related books. This literature study analyzes the use of blockchain in the development of an inclusive and equitable Islamic monetary system, exploring the alignment of principles, potential applications and implementation challenges and implications. The findings of this study show that the core characteristics of blockchain such as decentralization, transparency, immutability and cryptographic security are aligned with the objectives and philosophical foundations of Islamic macroeconomics, such as the prohibition of riba, gharar, maysir, fairness of wealth distribution and financial inclusion. Potential applications include developing the efficiency of zakat, waqf and alms, issuing digital sukuk and developing Islamic crowdfunding. Although the opportunities are wide open, the implementation still faces significant challenges, such as sharia compliance issues related to digital volatility, fatwa fragmentation, scalability issues, data security, consumption of shariah-compliant digital assets, and the need for digitalization.

Restoration for victims of criminal acts is an essential aspect of the judicial system that is often overlooked. Law enforcement efforts tend to focus on perpetrators, while victims' rights, including physical, psychological, and financial recovery, remain neglected. The case of Een's murder and arson serves as an example where restitution and compensation rights were not clearly accommodated in legal proceedings. This article aims to examine the legal procedures available to victims or their families in obtaining restoration rights. The discussion includes criminal law aspects such as restitution and compensation based on Law No. 13 of 2006 jo. Law No. 31 of 2014 on Witness and Victim Protection, as well as the Criminal Procedure Code (KUHAP). Additionally, this article highlights the civil law route through lawsuits based on Article 1365 of the Civil Code regarding unlawful acts (KUHAPER). With a normative juridical approach and internship experience at the Legal Consultation and Assistance Clinic of Trunojoyo Madura University, this article is expected to contribute to strengthening victims' rights within the Indonesian legal system through the available legal avenues, both criminal and civil.

This study identifies and validates critical risk factors in storage tank construction projects through a Systematic Literature Review (SLR) and expert judgment using Aiken’s V method. Initially, 103 journal articles were screened, with 43 selected for in-depth analysis, revealing 33 causal factors and six key risk categories. A Focus Group Discussion (FGD) involving industry professionals (project managers, QA personnel, safety officers) enriched the findings by incorporating practical insights missing in academic literature. Eight experts then evaluated these factors using Aiken’s V, validating 13 causal factors and four risk factors as highly significant. Key causal factors included Structure Design, Material Delivery, and Foundation Design, while major risk factors were financial loss, non-compliance, workplace accidents, and poor-quality outcomes. The study establishes a structured risk model for storage tank projects, supporting future quantitative risk analysis and mitigation strategies.

This paper explores the potential of integrating Sharia-compliant financial technology (fintech) innovations with sukuk issuance to drive sustainable infrastructure development in emerging economies. With the rise of digital transformation and the increasing focus on sustainable development, the Islamic financial system provides a unique opportunity to reconcile financial innovation with ethical principles. The study highlights how Sharia fintech platforms, such as crowdfunding and blockchain, can enhance the efficiency, transparency, and accessibility of sukuk as a financial instrument. At the same time, sukuk addresses the significant financing gap in infrastructure development while adhering to Islamic principles, such as avoiding riba (interest), gharar (uncertainty), and maysir (speculation). Through a comprehensive literature review and empirical analysis, this research identifies the gaps in existing approaches to financing sustainable infrastructure in emerging economies and proposes a novel integration framework. Findings suggest that the convergence of Sharia fintech and sukuk can facilitate financial inclusion, attract a broader investor base, and accelerate infrastructure financing. Furthermore, this integration supports the achievement of the Sustainable Development Goals (SDGs) by ensuring that financial tools align with social justice and environmental stewardship. This study contributes to the growing body of knowledge on Islamic finance by providing actionable insights for policymakers, financial institutions, and fintech developers. It emphasizes the importance of regulatory frameworks and cross-sector collaboration to unlock the full potential of Sharia-complian

This study aims to examine the contribution of Abu Yusuf's thoughts in public financial governance and its relationship with the state financial system in Indonesia. In his famous work, Kitab al-Kharaj, Abu Yusuf revealed the principles of public economy based on Islamic values, such as justice in the distribution of wealth, transparency in tax management, and the responsibility of the state in ensuring the welfare of the people. This research approach is qualitative with a literature study method, utilizing classical and contemporary literature sources that discuss financial ideas according to Abu Yusuf and compare them with the Indonesian system. The analysis shows that Abu Yusuf's ideas, such as the proportional tax system (muqasamah), the prohibition of corruption in tax management (taqbil), and the state's responsibility in development, are still relevant to the principles of Indonesian public finance today. Therefore, his thoughts can be used as a normative reference in building a fair, open, and welfare-oriented state financial system.

This studyaims to examine the economic activities of low-income communities and identify factors that influence these activities in Tamaila Utara Village,Tolangohula Sub-district,Gorontalo Regency. The study employed a qualitative method using a systematic approach. Data collection techniques included observation, interview, and source triangulation.Data analysis involved data reduction followed by drawing conclusions. The findings indicate that most low-income residents in Tamaila Utara rely on agriculture, particularly corn farming, as their primary livelihood. Farming activities are supported by family members due to limited financial capacity to hire labor, and the tools used are still very simple or traditional. For crop distribution,the community depends on local traders who offer prices significantly lower than market rates, due to limited transportation access to larger markets. In terms of consumption,residents can only meet their basic needs, with low nutritional intake due to minimal income. Other challenges to improving the local economy include water scarcity during the dry season, low educational attainment among farmers,lack of government-provided training, and unpredictable weather and environmental conditions. Therefore,government support is urgently needed,such as irrigation development, agricultural training, and the provision of modern tools or technology to enhance community welfare in the future.

Islamic economics emerged as an alternative system based on Islamic principles to overcome inequality and social injustice in the conventional economic system. This article aims to examine the role of Islamic economics in achieving social justice through four main pillars: digitization of Islamic finance, empowerment of Sharia-based MSMEs, strengthening Islamic microfinance institutions, and optimizing ZISWAF (zakat, infaq, sadaqah, and waqf). This study uses a qualitative method with a literature review approach using national and international journals published since 2021. The results of the study show that Islamic economics has great potential in building a fair, inclusive, and sustainable economic system if supported by technological innovation, integrative policies, and improving public literacy. This research emphasizes the need for synergy between the government, Islamic financial institutions, business actors, and the community to strengthen the role of the Islamic economy in national development. In addition, it is necessary to strengthen regulations and cross-sector collaboration so that the implementation of the Islamic economy can run optimally in various lines of life. With sustained support, Islamic economics is believed to be able to be a solution to complex modern economic challenges.

This study uses a qualitative descriptive approach that aims to systematically describe the procedure for purchasing raw materials on credit at PT Bernofarm Pharmaceutical Company. The study focuses on various stages of purchasing, coordination between related departments (such as PPIC, purchasing, QC, warehouse, and accounting), and the use of documents and recording tools such as Microsoft Excel and ERP systems. This study is motivated by the importance of implementing standard purchasing procedures to ensure smooth production processes, accuracy of debt recording, and quality of raw materials. Primary data were obtained through direct observation during internship activities and unstructured interviews with management, especially the accounting department. Meanwhile, secondary data were obtained through a review of relevant literature to strengthen the analysis and discussion. The analysis technique was carried out qualitatively through the process of data reduction, data presentation, and drawing conclusions. The results of the study indicate that the procedure for purchasing raw materials on credit at PT Bernofarm is in line with the principles of internal control based on the COSO framework and meets applicable quality management standards, such as GMP/CPOB and ISO. Each stage from supplier evaluation, quality inspection, to debt repayment shows orderly and documented control. Thus, the procedures implemented support the operational effectiveness and integrity of the company's financial data.

The purpose of this study is to examine how the growth of digital payment systems has affected Indonesia's financial system and rupiah stability. More people are using digital payment methods like e-money, credit cards, debit cards, RTGS, and QRIS as a result of technical advancements. Additionally, Bank Indonesia still encourages the adoption of digital payment methods to speed up, secure, and streamline transactions. The Two Stage Least Squares (TSLS) method is used in this study's simultaneous regression model, which employs secondary data from 2020 to 2024. The findings indicate that while inflation has a positive but negligible impact on the exchange rate, the use of credit cards and RTGS has a considerable positive impact. In the meantime, debit cards and e-money significantly reduce inflation. Inflation is significantly reduced by QRIS and the exchange rate. In order to maintain Indonesia's economic stability, it is crucial to keep enhancing literacy and security when using digital payment methods.

The National Health Insurance (JKN) program, managed by BPJS Kesehatan, has formed strategic partnerships with micro and small enterprises (MSEs) to support the national healthcare service ecosystem. However, the accumulation of unsettled receivables from BPJS to its MSE partners has created significant challenges to the financial stability of this sector. Based on 2023 data, over 449,000 micro and small businesses were recorded as having outstanding receivables, with a total value exceeding IDR 2 trillion. This study adopts a descriptive quantitative approach to examine the impact of these receivables on the liquidity, solvency, and productivity of MSEs. The findings reveal that although most receivables are classified as “current,” payment delays continue to disrupt cash flow, reduce production capacity, and increase the risk of default. The analysis is grounded in the theoretical frameworks of receivables management, cash flow theory, institutional economics, and the strategic contribution of MSEs to national GDP. The results highlight the urgent need for payment system reform within BPJS, the provision of short-term financial facilities, and the implementation of delay compensation policies to ensure the sustainability of Indonesia’s micro and small enterprise sector.